:root{
  --ink:#17212b;--muted:#536273;--bg:#f6f8fb;--card:#fff;--line:#dfe6ee;--brand:#123c69;--brand2:#2b6a8f;--soft:#eaf3f8;--accent:#f4b84a;--ok:#176b45;--warn:#8a4d00;--shadow:0 12px 32px rgba(18,60,105,.10);--radius:18px;--wrap:1180px
}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;font-family:Arial,Helvetica,sans-serif;color:var(--ink);background:var(--bg);line-height:1.6}a{color:#155c93;text-decoration-thickness:2px;text-underline-offset:3px}a:hover{color:#0b3557}.wrap{max-width:var(--wrap);margin:0 auto;padding:0 22px}.skip-link{position:absolute;left:-999px;top:8px;background:#fff;padding:10px 14px;z-index:20}.skip-link:focus{left:8px}.site-header{background:#fff;border-bottom:1px solid var(--line);position:sticky;top:0;z-index:10}.header-inner{display:flex;align-items:center;justify-content:space-between;gap:18px;min-height:76px}.brand{display:flex;gap:12px;align-items:center;text-decoration:none;color:var(--ink)}.brand-mark{display:grid;place-items:center;width:46px;height:46px;border-radius:14px;background:linear-gradient(135deg,var(--brand),var(--brand2));color:#fff;font-weight:800;letter-spacing:.02em}.brand small{display:block;color:var(--muted);font-size:.82rem}.site-nav{display:flex;gap:4px;align-items:center;flex-wrap:wrap}.site-nav a{display:inline-block;padding:10px 12px;border-radius:999px;text-decoration:none;color:var(--ink);font-weight:700;font-size:.95rem}.site-nav a:hover,.site-nav a[aria-current="page"]{background:var(--soft);color:var(--brand)}.menu-toggle{display:none;border:1px solid var(--line);background:#fff;border-radius:12px;padding:9px 12px;font-weight:700}.hero{background:linear-gradient(135deg,#0f355f 0%,#2b6a8f 70%,#407f96 100%);color:#fff;padding:64px 0}.small-hero{padding:44px 0}.hero-grid{display:grid;grid-template-columns:minmax(0,1.6fr) minmax(280px,.8fr);gap:28px;align-items:center}.hero h1{font-size:clamp(2.1rem,5vw,4.5rem);line-height:1.05;margin:.25rem 0 1rem}.small-hero h1{font-size:clamp(2rem,4vw,3.4rem)}.lead{font-size:1.18rem;max-width:780px}.eyebrow{font-weight:800;text-transform:uppercase;letter-spacing:.08em;color:var(--accent);font-size:.85rem}.hero-card{background:rgba(255,255,255,.12);border:1px solid rgba(255,255,255,.25);border-radius:var(--radius);padding:22px;box-shadow:var(--shadow);backdrop-filter:blur(6px)}.hero-card h2{margin-top:0}.hero-card ul{padding-left:1.2rem}.big-number{display:block;font-size:3.3rem;font-weight:800;line-height:1}.hero-actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:24px}.button{display:inline-block;border:0;border-radius:999px;background:var(--brand);color:#fff!important;text-decoration:none;padding:12px 18px;font-weight:800;cursor:pointer;box-shadow:0 8px 20px rgba(18,60,105,.14)}.button:hover{background:#092c4e}.button.secondary{background:#fff;color:var(--brand)!important;border:1px solid var(--line);box-shadow:none}.hero .button.secondary{background:rgba(255,255,255,.95)}.content-section{padding:46px 0}.content-section.alt{background:#fff}.split{display:grid;grid-template-columns:minmax(0,1.4fr) minmax(280px,.8fr);gap:28px}.section-heading{max-width:760px;margin-bottom:22px}.section-heading h2,.content-section h2{line-height:1.2}.card-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}.card-grid.compact{grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}.card{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:20px;box-shadow:0 6px 18px rgba(23,33,43,.05)}.card h3{margin:.25rem 0 .55rem;line-height:1.25}.card h3 a{text-decoration:none;color:var(--ink)}.card h3 a:hover{text-decoration:underline;color:var(--brand)}.tag{display:inline-block;background:var(--soft);border:1px solid #c8ddeb;color:var(--brand);border-radius:999px;font-weight:800;padding:3px 9px;font-size:.78rem}.notice{background:#fff8e6;border:1px solid #f1d08a;border-left:6px solid var(--accent);border-radius:14px;padding:16px}.content-grid{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:28px;align-items:start}.main-content,.side-note,.narrow{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:24px;box-shadow:0 6px 18px rgba(23,33,43,.05)}.main-content{min-width:0}.side-note{position:sticky;top:96px}.narrow{max-width:860px}.article-body h2{margin-top:1.8em}.article-body p,.article-body li{font-size:1.03rem}.breadcrumbs{background:#fff;border-bottom:1px solid var(--line)}.breadcrumbs ol{max-width:var(--wrap);margin:0 auto;padding:10px 22px;list-style:none;display:flex;gap:8px;flex-wrap:wrap;font-size:.92rem}.breadcrumbs li:not(:last-child)::after{content:"/";margin-left:8px;color:var(--muted)}.tool-panel{border:1px solid var(--line);background:#f9fbfd;border-radius:var(--radius);padding:18px;margin:22px 0}.form-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}.tool-panel label{display:grid;gap:6px;font-weight:700}.tool-panel input,.tool-panel select,.tool-panel textarea{width:100%;border:1px solid #cfd8e3;border-radius:12px;padding:10px;font:inherit;background:#fff}.tool-panel textarea{resize:vertical}.result{margin-top:16px;background:#eef7f1;border:1px solid #bee3cd;border-left:6px solid var(--ok);padding:16px;border-radius:14px}.result strong{font-size:1.1rem}.small-note{color:var(--muted);margin-top:0}.table-scroll{overflow-x:auto}.worksheet-table{width:100%;border-collapse:collapse;min-width:760px;background:#fff}.worksheet-table th,.worksheet-table td{border:1px solid var(--line);padding:8px;text-align:left;vertical-align:top}.worksheet-table th{background:var(--soft)}.check{display:flex!important;grid-template-columns:auto 1fr!important;align-items:flex-start;gap:10px;margin:9px 0;font-weight:600!important}.check input{width:auto;margin-top:5px}.faq details{border:1px solid var(--line);border-radius:14px;padding:12px 14px;margin:10px 0;background:#fff}.faq summary{font-weight:800;cursor:pointer}.related{margin-top:32px}.glossary-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}.term{background:#fff;border:1px solid var(--line);border-radius:16px;padding:18px}.term h2{margin-top:0;font-size:1.25rem}.center{text-align:center}.site-footer{background:#0f2235;color:#dfeaf2;padding:38px 0 18px}.site-footer a{color:#fff}.site-footer h2{color:#fff;font-size:1.05rem}.footer-grid{display:grid;grid-template-columns:2fr 1fr 1fr 1fr;gap:24px}.footer-grid ul{list-style:none;padding:0;margin:0}.footer-grid li{margin:7px 0}.footer-bottom{border-top:1px solid rgba(255,255,255,.18);margin-top:26px;padding-top:16px;color:#bfd0dc;font-size:.92rem}.print-only{display:none}
@media(max-width:900px){.menu-toggle{display:inline-block}.site-nav{display:none;position:absolute;left:0;right:0;top:76px;background:#fff;border-bottom:1px solid var(--line);padding:12px 22px}.site-nav.open{display:grid}.site-nav a{border-radius:10px}.hero-grid,.split,.content-grid{grid-template-columns:1fr}.side-note{position:static}.card-grid,.card-grid.compact,.glossary-grid,.footer-grid{grid-template-columns:1fr 1fr}.form-grid{grid-template-columns:1fr}.hero{padding:44px 0}.wrap{padding:0 18px}}
@media(max-width:620px){.brand small{display:none}.header-inner{min-height:68px}.site-nav{top:68px}.hero h1{font-size:2.25rem}.card-grid,.card-grid.compact,.glossary-grid,.footer-grid{grid-template-columns:1fr}.main-content,.side-note,.narrow{padding:18px}.content-section{padding:34px 0}.hero-actions .button{width:100%;text-align:center}}
@media print{.site-header,.breadcrumbs,.site-footer,.hero-actions,.button,.related,.side-note{display:none!important}body{background:#fff;color:#000}.hero{background:#fff;color:#000;padding:0}.main-content,.tool-panel,.notice{box-shadow:none;border:1px solid #bbb}.content-grid{display:block}.worksheet-table{min-width:0;font-size:12px}.print-only{display:block}}